What’s New for 2003

• Tax Rates Reduced.
• Married People—Increased Tax Benefits.
• Qualifying Widow(er)—Increased Tax Benefits.
• Child Tax Credits Increased.
• Advance Child Tax Credit Payment.
• Dividends—New Tax Rate.
• Capital Gains—Maximum Tax Rate Reduced.
• Alternative Minimum Tax Exemption Amount Increased.
• Archer MSA Deduction.
• Child and Dependent Care Credit Increased.
• Earned Income Credit.
• Lifetime Learning Credit Doubled.
• Self-Employed Health Insurance Deduction.
• IRA Deduction Allowed to More People Covered by Retirement Plans.
• Standard Mileage Rates.
• Third Party Designee.
• Mailing Your Return.

What To Look for in 2004

• Tuition and Fees Deduction Expanded.
• Certain Credits No Longer Allowed Against Alternative Minimum Tax (AMT).
• IRA Deduction Allowed to More People Covered by Retirement Plans.
• Standard Mileage Rates.

Do You Have To File?

• Chart A: For Most People
• Chart B: For Children and Other Dependents
• Chart C: Other Situations When You Must File
• Exception for Children Under Age 14
• Nonresident Aliens and Dual-Status Aliens

When Should You File?

• What if You Cannot File on Time?

Where Do You File?

• Where Do You File?

Where to Report Certain Items from 2004 Forms W-2, 1098, & 1099

• Where to Report Certain Items From 2003 Forms W-2s, 1098, and 1099s
• Where to Report Certain Items From 2003 Forms W-2s, 1098, and 1099s (cont.)
• Private Delivery Services

Name & Address

• Use the Peel-Off Label
• Address Change
• Name Change
• What If You Do Not Have a Label?
• P.O. Box
• Foreign Address
• Death of a Taxpayer

Social Security Number (SSN)

• Social Security Number (SSN)
• IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens
• Nonresident Alien Spouse

Presidential Election Campaign Fund

• Presidential Election Campaign Fund

Filing Status

• Filing Status
• Line 1 - Single
• Line 2 - Married Filing Jointly
• Line 3 - Married Filing Separately
• Line 4 - Head of Household
• Line 5 - Qualifying Widow(er) With Dependent Child

Exemptions

• Line 6b - Spouse
• Line 6c - Dependents

Income

• Line 7 - Wages, Salaries, Tips, etc.
• Line 8a - Taxable Interest
• Line 8b - Tax-Exempt Interest
• Line 9 - Ordinary Dividends
• Line 9b - Qualified Dividends
• Line 10 - Taxable Refunds, Credits, or Offsets of State & Local Income Taxes
• State and Local Income Tax Refund Worksheet--Line 10
• Line 11 - Alimony Received
• Line 12 - Business Income or (Loss)
• Line 13 - Capital Gain or (Loss)
• Line 13b - Post-May 5 Capital Gain Distributions
• Line 14 - Other Gains or (Losses)
• Lines 15a and 15b - IRA Distributions
• Lines 16a and 16b - Pensions and Annuities
• Simplified Method Worksheet--Lines 16a & 16b
• Line 19 - Unemployment Compensation
• Lines 20a and 20b - Social Security Benefits
• Social Security Benefits Worksheet--Lines 20a & 20b
• Line 21 - Other Income

Adjusted Gross Income

• Line 23 - Educator Expenses
• Line 24 - IRA Deduction
• IRA Deduction Worksheet--Line 24
• Line 25 - Student Loan Interest Deduction
• Student Loan Interest Deduction Worksheet--Line 25
• Line 26 - Tuition and Fees Deduction
• Line 27 - Moving Expenses
• Line 28 - One-Half of Self-Employment Tax
• Line 29 - Self-Employed Health Insurance Deduction
• Self-Employed Health Insurance Deduction Worksheet--Line 30
• Line 30 - Self-Employed SEP and SIMPLE and Qualified Plans
• Line 31 - Penalty on Early Withdrawal of Savings
• Lines 32a and 32b - Alimony Paid
• Line 33
• Line 34

Tax and Credits

• Line 36a
• Blindness
• Line 36b
• Line 37 - Itemized Deductions or Standard Deduction
• Standard Deduction Chart for People Age 65 or Older or Blind--Line 37
• Standard Deduction Worksheet for Dependents--Line 37
• Deduction for Exemptions Worksheet--Line 40
• Line 41 - Tax
• Capital Gain Tax Worksheet--Line 41
• Line 42 - Alternative Minimum Tax
• Worksheet to See if You Should Fill in Form 6251 - Line 42
• Line 44 - Foreign Tax Credit
• Line 45 - Credit for Child and Dependent Care Expenses
• Line 46 - Credit for the Elderly or the Disabled
• Line 47 - Education Credits
• Line 48 - Retirement Savings Contributions Credit
• Line 49 - Child Tax Credit
  • Child Tax Credit Pub 972 Questionnaire
  • Line 48 - Retirement Savings Contributions Credit
  • Child Tax Credit Worksheet--Line 49
• Line 50 - Adoption Credit
• Line 51
• Line 52 - Other Credits

Other Taxes

• Line 56 - Social Security and Medicare Tax on Tip Income Not Reported to Employer
• Line 57 - Tax on Qualified Plans Including IRAs, and Other Tax-Favored Accounts
• Line 58 - Advance Earned Income Credit Payments
• Line 59 - Household Employment Taxes
• Line 60 - Total Tax

Payments

• Line 61 - Federal Income Tax Withheld
• Line 62 - 2003 Estimated Tax Payments
• Line 63 - Earned Income Credit (EIC)
• Earned Income Credit: Instructions, Steps 1 - 3
• Earned Income Credit: Instructions, Steps 4 & 5
• Earned Income Credit: Instructions, Steps 6 & 7
• Earned Income Credit: Instructions, Details
• Earned Income Credit: Worksheet A
• Earned Income Credit: Worksheet B
• Earned Income Credit: Worksheet B (Cont.)
• Earned Income Credit: Table - from $1 to $8,800
• Earned Income Credit: Table - from $8,800 to $22,300
• Earned Income Credit: Table - from $22,300 to $32,121 or more
• Line 64 - Excess Social Security and Tier 1 RRTA Tax Withheld
• Line 65 - Additional Child Tax Credit
• Line 66 - Amount Paid With Request for Extension To File
• Line 67 - Other Payments

Refund

• Line 69 - Amount Overpaid
• Lines 70b through 70d - Direct Deposit of Refund
• Line 70b
• Line 70d
• Line 71 - Applied to 2004 Estimated Tax

Amount You Owe

• Line 72 - Amount You Owe
• Line 73 - Estimated Tax Penalty
• Sample Check

Third Party Designee

• Third Party Designee

Sign Your Return

• Child’s Return
• Daytime Telephone Number
• Paid Preparer Must Sign Your Return
• Electronic Return Signatures

Assemble Your Return

• Assemble Your Return

General Information

• How to Avoid Common Mistakes
• What Are Your Rights as a Taxpayer?
• Innocent Spouse Relief
• Income Tax Withholding and Estimated Tax Payments for 2004
• Do Both the Name and SSN on Your Tax Forms Agree With Your Social Security Card?
• How Do You Make a Gift To Reduce the Public Debt?
• Address Change
• How Long Should Records Be Kept?
• Amended Return
• Need a Copy of Your Tax Return?
• Death of a Taxpayer
• Parent of a Kidnapped Child
• Other Ways To Get Help
• Interest and Penalties

Order Blank Forms

• Order Blank Forms

2003 Tax Rate Schedules

• Tax Rate Schedules
• Use Schedule X if Your Filing Status is Single
• Use Schedule Y-1 if Your Filiing Status is Married Filing Jointly, or
  Qualifiying Widow(er)
• Use Schedule Y-2 if Your Filing Status is Married Filing Separately
• Use Schedule Z if Your Filing Status is Head of Household

2003 Tax Tables

• Tax Tables Main
• Taxable Income 1 - 5,000
• Taxable Income 5,000 - 14,000
• Taxable Income 14,000 - 23,000
• Taxable Income 23,000 - 32,000
• Taxable Income 32,000 - 41,000
• Taxable Income 41,000 - 50,000
• Taxable Income 50,000 - 59,000
• Taxable Income 59,000 - 68,000
• Taxable Income 68,000 - 77,000
• Taxable Income 77,000 - 86,000
• Taxable Income 86,000 - 95,000
• Taxable Income 95,000 - 100,000

Additional Instructions for Schedules and Worksheets

      Instructions for Schedules are in PDF Format -
      Worksheets are in JPG Format on HTML Pages

• Instructions for Schedule A, Itemized Deductions - PDF
• Instructions for Schedule B, Interest and Ordinary Dividends - PDF
• Schedule A Itemized Deductions Worksheet, Line 28 - HTML & JPG
• Instructions for Schedule C, Profit or Loss From Business - PDF
• Instructions for Schedule D, Capital Gains and Losses - PDF
• Schedule D Tax Worksheet, Line 40 - HTML & JPG
• Schedule D Capital Loss Carryover Worksheet, Line 18 - HTML & JPG
• Schedule D Qualified 5 Year Gain Worksheet, Line 29 - HTML & JPG
• Schedule D Uncaptured Section 1250 Gain Worksheet, Line 19 - HTML & JPG
• Instructions for Schedule E, Supplemental Income and Loss - PDF
• Instructions for Schedule F, Profit or Loss From Farming - PDF
• Instructions for Schedule H, Household Employment Taxes - PDF
• Instructions for Schedule J, Farm Income Averaging - PDF

• Schedule J 2000 Capital Gain Tax Worksheet, Line 12 - HTML & JPG
• Schedule J 2000 Taxable Income Worksheet, Line 9 - HTML & JPG
• Schedule J 2000 Tax Rate Schedules, Line 12 - HTML & JPG
• Schedule J 2001 Capital Gain Worksheet, Line 16 - HTML & JPG
• Schedule J 2001 Taxable Income Worksheet, Line 13 - HTML & JPG
• Schedule J 2001 Tax Rate Schedules, Line 16 - HTML & JPG
• Schedule J 2002 Capital Gain Worksheet, Line 16 - HTML & JPG
• Schedule J 2002 Taxable Income Worksheet, Line 13 - HTML & JPG
• Schedule J 2002 Tax Rate Schedules, Line 16 - HTML & JPG

• Instructions for Schedule SE, Self-Employment Tax - PDF
• Instructions for Schedule R, Credit for the Elderly or the Disabled - PDF

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